Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Is the charge for creating an Internet Web site taxable?

The charge for creating a Web site on an ISP’s server is a charge for personal service and it is not subject to sales or use tax.